Financial assets at fair value through other comprehensive income |
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| Financial assets at fair value through other comprehensive income | 3 Financial assets at fair value through other comprehensive income
1 Debt securities include an amount of EUR -17 million (31 December 2025: EUR -15 million) and the Loans and advances includes EUR -1 million (31 December 2025: EUR -6 million) of Loan loss provisions. Exposure to equity securities
As at 30 June 2026 ING holds approximately 13% (31 December 2025: 13%) of the shares of Bank of Beijing, a bank listed on the stock exchange of Shanghai. The stake in Bank of Beijing is part of the Corporate Line. As per regulatory requirements set by the China Banking and Insurance Regulatory Commission, ING, as a shareholder holding more than 5% of the shares, is required to supply additional capital when necessary. No request for additional capital was received in the first six months of 2026 (2025: nil). Changes in fair value through other comprehensive income The following table presents changes in financial assets at fair value through other comprehensive income.
1Fair value through other comprehensive income debt instruments includes both debt securities and loans and advances. 2Changes in unrealised revaluations of FVOCI debt instruments include changes on hedged items which are recognised in the statement of profit or loss. Reference is made to Note 10 'Equity' for details on the changes in revaluation reserve. FVOCI equity securities Exchange rate differences of EUR 107 million (31 December 2025: EUR -178 million) are mainly related to the stake in Bank of Beijing following the appreciation of CNY versus EUR. In the first six months of 2026, changes in unrealised revaluations of equity securities are mainly related to a revaluation of the stake in Bank of Beijing of EUR -206 million (31 December 2025: EUR -225 million) and Van Lanschot Kempen of EUR 125 million (31 December 2025: EUR 61 million) following a change in the share price.
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